Results 291 to 300 of about 83,344 (330)

Management’s tone change, post earnings announcement drift and accruals

Review of Accounting Studies, 2009
This study explores whether the management discussion and analysis (MD&A) section of Forms 10-Q and 10-K has incremental information content beyond financial measures such as earnings surprises and accruals. It uses a classification scheme of words into positive and negative categories to measure the tone change in the MD&A section relative to prior ...
Ronen Feldman, Suresh Govindaraj, Joshua Livnat, Benjamin Segal   +3 more
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Dividend Policy and Earnings Management: Based on Discretionary Accruals and Real Earnings Management

Advanced Science and Technology Letters, 2015
In this paper, we attempt to identify the effect of high dividend payouts on earnings management by examining discretionary accruals and real earnings management. Firms experience pressure to payout dividends from institutional and foreign investors who pursue investments in firms with a high dividend policy.
Chae Chang Im, Jeong Ho Kim, Min Kyung Choi   +2 more
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Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets

The Accounting Review, 2006
We investigate whether the positive associations between discretionary accrual proxies and beating earnings benchmarks hold for comparisons of groups segregated at other points in the distributions of earnings, earnings changes, and analystsbased unexpected earnings. We refer to these points as “pseudo” targets.
Benjamin C. Ayers, John (Xuefeng) Jiang, P. Eric Yeung   +2 more
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Accounting Accruals and Tests of Earnings Management

SSRN Electronic Journal, 2007
The success of the Jones model has inspired a long line of research on learnings management that utilizes it. In this paper, I augment the Jones and performance-adjusted Jones models by incorporating three measures from financial statements: abnormal beginning non-cash working capital, working capital intensity, and historical depreciation rates.
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Abnormal audit fees and accrual and real earnings management: evidence from UK

Journal of Financial Reporting & Accounting, 2018
Purpose This paper aims to examine the relationship between abnormal audit fees and accrual-based and real-based earnings management by using a sample of 1,055 UK firm-year observations from 2006 to 2015.
Mohammad Alhadab
semanticscholar   +1 more source

Multiple Control Systems, Accrual Accounting, and Earnings Management

Journal of Accounting Research, 1996
This paper examines the coordination of a financial reporting system and a contracting system in a principal-agent model with managerial reporting incentives and moral hazard. The manager privately observes both economic earnings and the available reporting discretion.
John H. Evans III, Sri S. Sridhar
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Real Earnings Management and Accrual-based Earnings Management

Advances in Economics, Management and Political Sciences
Against the backdrop of the rapid development of the capital market and increasingly fierce corporate competition, earnings engagement, working as an important means for enterprises to adjust financial information, has attracted much attention regarding its rationality and potential risks.Enterprises influence financial statements through earnings ...
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Earnings management through discretionary accruals: evidences from COMPUSTAT

International Journal of Services and Standards, 2006
This study examines the existence and prevalence of earnings management behaviour through Discretionary Accruals (DA). Using the modified Jones cross-sectional model to identify DA, firms listed in the COMPUSTAT database were classified into four groups based on their level of Pre-Discretionary Income (PDI): big-bath firms, loss avoidance firms, firms ...
Haiyan Zhou, Kai S. Koong
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Earnings Management of Chinese Listed Firms: Discretionary Accruals and Earnings Benchmarks

2011
This paper examines how earnings benchmarks of firms listed in Mainland China may lead to earnings management through use of discretionary accruals. We compared discretionary accrual levels of small profit firms and small loss firms before and after controlling for the effect of two published benchmarks.
Ying Que, Peter Secord
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Discretionary accruals: signalling or earnings management in Australia?

Accounting & Finance, 2017
AbstractWe investigate the signalling effect of discretionary accruals (DAC). Although we find that discretionary accruals are insignificantly related to contemporaneous stock returns, we uncover that income‐increasing discretionary accruals of GAAP‐complying growth firms are significantly and positively related to contemporaneous stock returns ...
Hai Yen Pham, Richard Yiu‐Ming Chung, Eduardo Roca, Ben‐Hsien Bao   +3 more
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